[FaaipDeOiad]

In my experience, other than the timing issue, the two things people find most confusing about the offside rule are that it's the second-last defender, not the last, and that you also can't be offside if you're behind the ball. Essentially meaning that if the goalkeeper moves out, one defender being ahead of the offending player doesn't prevent it being offside, and that any pass going backwards won't lead to an offside call.